Statute
Section 564U — Income Tax Act 2007: Arrangements not unit trust scheme or offshore fund
Text of the provision Official document
Arrangements not unit trust scheme or offshore fund 564U Investment bond arrangements are not—
a a unit trust scheme for the purposes of section 1007 of this Act, or b an offshore fund for the purposes of section 354 of TIOPA 2010 so far as relating to income tax.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →